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2000 (1) TMI 95 - CEGAT, COURT NO. II, NEW DELHIExtract: ....... sockets and will be covered within the scope of Sl. No. 13 of the table annexed to the Notification No 160/86 as amended . 5. We find no reason to disagree with this finding of the Collector (Appeals) which is based on Explanatory Notes of HSN and therefore, we reject the appeal filed by the Revenue. The cross-objection is disposed of accordingly.
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